VA-Affiliated Nonprofit Research and Education Corporations

In 1988, Congress passed 38 USC §§7361-7368, legislation that allowed VA medical centers to establish state chartered nonprofit research corporations (NPCs), forming a unique partnership that dramatically broadened VA's ability to accept private and non-VA public funds to support VA's research program and work-related training for VA staff.

The National Association of Veterans’ Research and Education Foundations (NAVREF), a membership organization for nonprofit research and education corporations has compiled information intended to facilitate understanding of these foundations. The information and links below are provided by NAVREF and may be of particular interest to sponsors of clinical research studies.

Background Information about NPCs

General Information about the NPCs for Clinical Research Sponsors

Statutory Authority

A Unique Public-Private Partnership

VA and the VA Affiliated Nonprofit Research Corporations: A Legal Oddity

Facts
(based on 2007 NPC annual reports)

83 operational NPCs

Annual Revenues: $250.4 million; 59% from the private sector

Annual Expenditures: $242.60 million

Expenditures must document relatedness to VA research or approved education activities

Oversight for the NPCs is provided by:

Congress

Internal Revenue Service

Department of Labor

State and local government agencies

VA Inspector General

VA Comptroller General

VA Office of General Counsel

Federal agencies and regulations governing research and education

VA handbooks specific to the nonprofits as well as research and education, human resource management, safety, conduct and ethics, etc.

Board of directors including the medical center director, chief of staff and associate chiefs of staff for research and education.

Certified public accountant (CPA) and guidance promulgated by the American Institute of Certified Public Accountants

CPA Auditor and regulations of the Federal Accounting Standards Board

Office of Management and Budget (OMB) and regulations contained in various OMB Circulars